Private Foundations: Tax Law and Compliance - Rilegato

Hopkins, Bruce R.; Blazek, Jody

Rilegato

ISBN 10: 047032242X ISBN 13: 9780470322420

Casa editrice: John Wiley & Sons Inc, 2008

Riassunto

With more than 50,000 private foundations in the United States and the increasing scrutiny of the IRS, this much-needed, annually updated manual provides you with a wide range of tax rules and regulations for these foundations. Coauthored by a lawyer and tax accountant, the revised and expanded Third Edition includes practical tax compliance suggestions and in-depth legal explanations. Capturing all-new developments in the private foundations arena, the new edition presents you with line-by-line instructions, sample-filled IRS forms, and complete citations.

Su questo libro

Recensione:

" .is a handy how–to reference for stewards of these charitable arms, bound as they are by the IRS Code and regulations. The book is organized with an eye to procedural questions, from organizing and applying for tax–exempt status to managing mandatory distribution, to reporting annually to the IRS, to winding up a foundation′s affairs." ( Journal of Accountancy, April 1st, 2009)

"It is written in a clean and direct style, and builds logically from fundamental concepts and explanations to more complex organizational and legal issues. The authors have produced a most impressive offering in this third edition. Its appearance is both timely and welcome. Highly recommended." (Estate Planning, February 2009)

L'autore:

BRUCE R. HOPKINS is a senior partner in the law firm of Polsinelli Shalton Flanigan Suelthaus PC, practicing in the firm's Kansas City, Missouri, and Washington, D.C., offices. He specializes in the representation of private foundations and other taxexempt organizations. His practice ranges over the entirety of law matters involving exempt organizations, with emphasis on the formation of nonprofit organizations, acquisition of recognition of tax-exempt status for them, the private inurement and private benefit doctrines, the intermediate sanctions rules, legislative and political campaign activities issues, public charity and private foundation rules, unrelated business planning, use of exempt and for-profit subsidiaries, joint venture planning, tax shelter involvement, review of annual information returns, Internet communications developments, the law of charitable giving (including planned giving), and fundraising law issues.
Mr. Hopkins served as Chair of the Committee on Exempt Organizations, Tax Section, American Bar Association; Chair, Section of Taxation, National Association of College and University Attorneys; and President, Planned Giving Study Group of Greater Washington, D.C.
Mr. Hopkins is the series editor of Wiley's Nonprofit Law, Finance, and Management Series. In addition to co-author of Private Foundations: Tax Law and Compliance,Third Edition, he is the author of The Law of Tax-Exempt Organizations, Ninth Edition;The Planning Guide for the Law of Tax-Exempt Organizations: Strategies and Commentaries;IRS Audits of Tax-Exempt Organizations: Policies, Practices, and Procedures; The Tax Lawof Charitable Giving, Third Edition; The Law of Fundraising, Third Edition; The Tax Law ofAssociations; The Tax Law of Unrelated Business for Nonprofit Organizations; The Nonprofits'Guide to Internet Communications Law; The Law of Intermediate Sanctions: A Guide forNonprofits; Starting and Managing a Nonprofit Organization: A Legal Guide, Fifth Edition;Nonprofit Law Made Easy; Charitable Giving Law Made Easy; Private Foundation Law MadeEasy; 650 Essential Nonprofit Law Questions Answered; The First Legal Answer Book forFund-Raisers; The Second Legal Answer Book for Fund-Raisers; The Legal Answer Book forNonprofit Organizations; The Second Legal Answer Book for Nonprofit Organizations; andThe Nonprofit Law Dictionary; and is the co-author, with Jody Blazek, of The Legal AnswerBook for Private Foundations; with Thomas K. Hyatt, of The Law of Tax-ExemptHealthcare Organizations, Third Edition; with David O. Middlebrook, of Nonprofit Lawfor Religious Organizations: Essential Questions & Answers; and with Douglas K. Anning, Virginia C. Gross, and Thomas J. Schenkelberg, of The New Form 990: Law, Policyand Preparation. He also writes Bruce R. Hopkins' Nonprofit Counsel, a monthly newsletter, published by John Wiley & Sons.
Mr. Hopkins received the 2007 Outstanding Nonprofit Lawyer Award (Vanguard Lifetime Achievement Award) from the American Bar Association, Section of Business Law, Committee on Nonprofit Corporations. He is listed in The Best Lawyers inAmerica, Nonprofit Organizations/Charities Law, 2007-2008.
Mr. Hopkins earned his J.D. and L.L.M. degrees at the George Washington University National Law Center and his B.A. at the University of Michigan. He is a member of the bars of the District of Columbia and the state of Missouri.

JODY BLAZEK is a partner in Blazek & Vetterling LLP, a Houston CPA firm focusing on tax and financial planning for exempt organizations and the individuals who create, fund, and work with them. BV serves over 400 nonprofit organizations providing financial reports a

Su questa edizione

• Editore: John Wiley & Sons Inc
• Data di pubblicazione: 2008
• ISBN 10: 047032242X
• ISBN 13: 9780470322420
• Rilegatura: Copertina rigida
• Numero edizione: 3
• Numero di pagine: 738